Journalize the adjusting entries required at December 31.

On December 31, the following data were accumulated for preparing the adjusting entries for Flagship Realty:

	The supplies account balance on December 31 is $5,225. The supplies on hand on December 31 are $1,275.
	The unearned rent account balance on December 31 is $5,700 representing the receipt of an advance payment on December 1 of five months rent from tenants.
	Wages accrued but not paid at December 31 are $2,485.
	Fees earned but unbilled at December 31 are $16,245.
	Depreciation of office equipment is $4,005.